https://www.taxtmi.com/circulars?id=58724 Sanction of pending IGST refund claims where GSTN records are not transmitted is allowed subject to safeguards: exporters with no discrepancy between IGST refunded and IGST paid must submit a Chartered Accountant certificate to the Assistant Commissioner (Drawback & IGST Refund) at the port of export and a copy to the jurisdictional GST office; exporters with short payments must remit the shortfall, submit proof of payment (and where above a threshold, a CA certificate and undertaking) to the same Customs office. Once GSTN transmits records, normal refund procedures and earlier circular provisions for record errors apply. en-us Thu, 31 May 2018 00:00:00 +0530 Thu, 27 Dec 2018 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=58724 Sanction of pending IGST refund claims where GSTN records are not transmitted is allowed subject to safeguards: exporters with no discrepancy between IGST refunded and IGST paid must submit a Chartered Accountant certificate to the Assistant Commissioner (Drawback & IGST Refund) at the port of export and a copy to the jurisdictional GST office; exporters with short payments must remit the shortfall, submit proof of payment (and where above a threshold, a CA certificate and undertaking) to the same Customs office. Once GSTN transmits records, normal refund procedures and earlier circular provisions for record errors apply. Circulars Customs Thu, 31 May 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=58724